The Tax Committee of Uzbekistan stated that the repayment of overdue accounts receivable arising from an export transaction using the entrepreneur's own funds does not meet the criteria for applying the zero VAT rate.
According to Presidential Decree No. UP-176 'On measures to support business entities based on new approaches,' funds that the entrepreneur deposits into a bank account independently are not recognized as export revenue.
Nevertheless, the deposited funds contribute to reducing the unpaid debt reflected in the E-Contract system and also allow for the proportional cancellation of the unreceived part of the fine.
However, such receipts themselves are not grounds for applying the zero VAT rate. Consequently, repaying the debt with the entrepreneur's personal funds does not substitute for receiving export revenue and does not itself grant the right to apply the zero VAT rate.